This report is structured for IT managers, finance departments, and compliance officers. Date: [Current Date] Subject: Licensing requirements for attended, unattended, and automated desktop flows. Prepared for: Management / IT Department 1. Executive Summary Microsoft Power Automate Desktop (PAD) provides Robotic Process Automation (RPA) capabilities. Licensing depends entirely on how the robot runs (attended vs. unattended) and who runs it (user license vs. machine license).

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